Alexander P. Ezenagu | Hamad Bin Khalifa University
Hamad Bin Khalifa University


Alexander P. Ezenagu

Alexander P. Ezenagu

Assistant Professor
College of Law

  • Phone77 203 387
  • Office location020, 3rd Floor, QFIS Building


Dr. Alexander Ezenagu is currently an Assistant Professor in the College of Law at HBKU. An international tax expert. He specializes in international tax law, transfer pricing, tax planning, investment advisory and commercial law advisory and practice. 

He obtained his Ph.D. in international tax law from McGill University, Canada. He is also a graduate of the University of Cambridge, United Kingdom, where he obtained an LL.M. in commercial law. He holds an LL.B. degree from the University of Ibadan, Nigeria and has been admitted as a Barrister and Solicitor of the Supreme Court of Nigeria. 

Dr. Ezenagu’s research focuses on the relationship between taxation and economic development, as well as the role of government and non-government institutions and actors in the creation of tax policies and rules. He writes on the right to tax by countries and how such taxing rights should be allocated. He also researches and writes on illicit financial flows out of developing countries and ways to curb them.
Dr. Ezenagu supports countries in developing effective fiscal regimes and has worked with governments to introduce fiscal reforms. He is currently designing a course, Developmental Governance, which looks at the influences on the developmental models adopted by developing countries.
Dr. Ezenagu has published in academic journals and other globally recognized platforms. He has been quoted in the Financial Times, the International Consortium of Investigative Journalists’ Paradise Papers, Tax Notes International, International Tax Review, Quartz and other media outlets. He is also a consultant to the United Conference on Trade and Development (UNCTAD), the Coalition for Dialogue on Africa (CODA)- an African Union Commission body, TaxCoop Canada, among other international organizations.



Research Interests

  • Taxation
  • Trade and Investment
  • Developmental Governance
  • Illicit Financial Flows
  • Infrastructure Development Law
  • Climate Change


Global Academic Fellow

Faculty of Law, University of Hong Kong; Hong Kong

August 2019 - November 2019
  • Senior Fellow

    International Budget Partnership; Washington DC., United States

    July 2019 - November 2019
  • International Tax Researcher

    International Centre for Tax and Development; Brighton, United Kingdom

    February 2017 - June 2019
  • Associate

    Templars Barristers & Solicitors; Lagos, Nigeria

    2014 - 2015
  • Associate

    Banwo & Ighodalo; Lagos, Nigeria

    2011 - 2013


Doctor of Civil Law (PhD)

McGill University; Montreal, Canada

  • Master of Law (LLM) in Commercial Law

    University of Cambridge, United Kingdom

  • Barrister at Law (B.L) - First Class

    Nigeria Law School; Abuja, Nigeria

  • Bachelor of Law - First Class

    University of Ibadan; Ibadan, Nigeria


Selected Publications

  • Ezenagu, Alexander, “Safe Harbour Regimes in Transfer Pricing- An African Perspective” (2019) ICTD Working Paper 100,

    Brighton, Institute of Development Studies (IDS). Available at:

  • Brigitte Alepin and Alexander Ezenagu, “Tax Competition: An Unlevelled Playing Field for Developing Countries- Tax Cooperation to the Rescue” (2017) in Winning the Tax Wars

    Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.

  • Louise Otis, Brigitte Alepin, Michel Sapin, Alexander Ezenagu, “Offshore Tax Investigations, Tax Whistleblowing, and Global Tax Compliance” (2017) in Winning the Tax Wars

    Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.

  • Ezenagu, Alexander, “Faltering Blocks in the Arguments against Unitary Taxation and the Formulary Apportionment Approach to Income Allocation”

    Asper Review of International Business and Trade Law, Vol. XVII, 131.

  • Christians, Allison and Ezenagu, Alexander, “Kill-Switches in the New U.S. Model Tax Treaty”

    Brooklyn Journal of International Law, Vol. 41. Available at:

  • Ezenagu, Alexander, “Carbon Taxation as a Tool for Sustainable Development in Africa

    Evaluation of Potentials, Paradoxes and Prospects” (2016). Available at SSRN:

  • Ezenagu, Alexander, “Unitary Taxation of Multinationals: Implications for Sustainable Development”

    Centre for International Governance Innovation (CIGI), New Thinking on SDGs and International Law, Policy Brief No. 4, Waterloo: Canada. Available at: